Bill Text: NY S02501 | 2011-2012 | General Assembly | Introduced

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Bill Title: Relates to establishing the patriot family support fund and enabling for tax exempt contributions to be made to such fund by providing for an income tax return check off box.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2012-03-30 - PRINT NUMBER 2501A [S02501 Detail]

Download: New_York-2011-S02501-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         2501
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                   January 24, 2011
                                      ___________
       Introduced  by Sens. McDONALD, LARKIN -- read twice and ordered printed,
         and when printed to be committed to the Committee on Finance
       AN ACT to amend the state finance law and the tax law,  in  relation  to
         establishing  the  patriot  family  support  fund and providing for an
         income tax return check off box therefor
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. The state finance law is amended by adding a new section 81
    2  to read as follows:
    3    S  81. THE PATRIOT FAMILY SUPPORT FUND. 1. THERE IS HEREBY ESTABLISHED
    4  IN THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE AND THE
    5  COMPTROLLER, A FUND TO BE KNOWN AS THE "PATRIOT FAMILY SUPPORT FUND"  TO
    6  ASSIST  FAMILIES  DURING THE ABSENCE OF MILITARY SERVICE PERSONNEL.  FOR
    7  PURPOSES OF THIS SECTION A "MILITARY SERVICE PERSONNEL" SHALL  MEAN  ANY
    8  PERSON IN THE ACTIVE SERVICE IN THE ARMED SERVICES OF THE UNITED STATES,
    9  OR A MEMBER OF THE NEW YORK STATE MILITIA WHO IS ON ACTIVE DUTY, AND WHO
   10  IS:    DESIGNATED AS THE HEAD OF HIS OR HER HOUSEHOLD, THE SPOUSE OF THE
   11  PERSON APPLYING FOR FINANCIAL ASSISTANCE UNDER THIS SECTION, OR A PARENT
   12  OR LEGAL GUARDIAN OF A CHILD RESIDING WITHIN THIS STATE.
   13    2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE  DEPARTMENT
   14  OF  TAXATION  AND  FINANCE,  PURSUANT  TO  THE PROVISIONS OF SECTION SIX
   15  HUNDRED THIRTY-C OF THE TAX LAW AND ALL OTHER MONEYS APPROPRIATED THERE-
   16  TO FROM ANY OTHER FUND OR SOURCE PURSUANT TO LAW. NOTHING  CONTAINED  IN
   17  THIS  SECTION  SHALL  PREVENT  THE STATE FROM RECEIVING GRANTS, GIFTS OR
   18  BEQUESTS FOR THE PURPOSES OF THE FUND AS DEFINED  IN  THIS  SECTION  AND
   19  DEPOSITING THEM INTO THE FUND ACCORDING TO LAW.
   20    3.  ON  OR  BEFORE THE FIRST OF FEBRUARY OF EACH YEAR, THE COMPTROLLER
   21  SHALL CERTIFY TO THE GOVERNOR, TEMPORARY PRESIDENT OF THE SENATE, SPEAK-
   22  ER OF THE ASSEMBLY, CHAIR OF THE SENATE FINANCE COMMITTEE AND  CHAIR  OF
   23  THE  ASSEMBLY WAYS AND MEANS COMMITTEE, THE AMOUNT OF MONEY DEPOSITED IN
   24  THE PATRIOT FAMILY SUPPORT FUND DURING THE PRECEDING  CALENDAR  YEAR  AS
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD01505-01-1
       S. 2501                             2
    1  THE  RESULT  OF REVENUE DERIVED PURSUANT TO SECTION SIX HUNDRED THIRTY-B
    2  OF THE TAX LAW.
    3    4.  MONEYS  IN  THE PATRIOT FAMILY SUPPORT FUND SHALL BE KEPT SEPARATE
    4  AND SHALL NOT BE COMMINGLED WITH ANY OTHER MONEYS IN THE CUSTODY OF  THE
    5  COMMISSIONER OF TAXATION AND FINANCE AND THE COMPTROLLER.
    6    5.  THE MONEYS IN SUCH FUND SHALL BE EXPENDED FOR THE REASONABLE NEEDS
    7  AND LIVING EXPENSES INCURRED BY MILITARY FAMILIES DURING THE  DEPLOYMENT
    8  OF MILITARY SERVICE PERSONNEL PURSUANT TO THIS SECTION.  APPLICATION FOR
    9  ASSISTANCE FROM THIS FUND MAY BE MADE ON FORMS DEVELOPED BY THE DIVISION
   10  OF  MILITARY  AND  NAVAL  AFFAIRS.  THE  DIVISION  OF MILITARY AND NAVAL
   11  AFFAIRS SHALL REVIEW APPLICATIONS FOR ASSISTANCE AND SHALL AWARD ASSIST-
   12  ANCE BASED UPON CRITERIA DEVELOPED BY THE DIVISION OF MILITARY AND NAVAL
   13  AFFAIRS AND AVAILABILITY OF FUNDS.  SUCH MONEYS MAY BE  APPLIED  TOWARDS
   14  EXPENSES  INCLUDING, BUT NOT BE LIMITED TO, CHILD CARE, HOME REPAIRS AND
   15  MAINTENANCE COSTS, MEDICAL EXPENSES, TRANSPORTATION EXPENSES AND  EDUCA-
   16  TION EXPENSES.
   17    6.  ALL  PAYMENTS  FROM  SUCH  FUND SHALL BE MADE BY THE DEPARTMENT OF
   18  TAXATION AND FINANCE AFTER AUDIT  AND  WARRANT  OF  THE  COMPTROLLER  ON
   19  VOUCHERS APPROVED BY THE DIVISION OF MILITARY AND NAVAL AFFAIRS.
   20    S  2.  The tax law is amended by adding a new section 630-c to read as
   21  follows:
   22    S 630-C. GIFT FOR PATRIOT FAMILY SUPPORT FUND. AN  INDIVIDUAL  IN  ANY
   23  TAXABLE  YEAR MAY ELECT TO CONTRIBUTE TO THE PATRIOT FAMILY SUPPORT FUND
   24  ESTABLISHED PURSUANT TO AND USED ONLY FOR THOSE PURPOSES  ENUMERATED  IN
   25  SECTION  EIGHTY-ONE OF THE STATE FINANCE LAW. SUCH CONTRIBUTION SHALL BE
   26  IN ANY WHOLE DOLLAR AMOUNT AND SHALL NOT REDUCE THE AMOUNT OF THE  STATE
   27  TAX OWED BY SUCH INDIVIDUAL. THE COMMISSIONER SHALL INCLUDE SPACE ON THE
   28  PERSONAL  INCOME  TAX  RETURN  FORM  TO  ENABLE  A TAXPAYER TO MAKE SUCH
   29  CONTRIBUTION. NOTWITHSTANDING ANY OTHER PROVISION OF LAW,  ALL  REVENUES
   30  COLLECTED  PURSUANT  TO  THIS  SECTION  SHALL BE CREDITED TO THE PATRIOT
   31  SUPPORT FAMILY FUND.
   32    S 3. This act shall take effect immediately and shall apply to taxable
   33  years beginning on and after January 1, 2013.